How to calculate the social security paid by the company?

Social security is divided into units and individuals. Specific social security contributions are as follows:

1, endowment insurance, units and individuals pay 20% and 8% respectively.

2, medical insurance, units and individuals pay 12%, 2% respectively.

3, unemployment insurance, units and individuals pay 2%, 0% respectively.

4, maternity insurance units to pay 0.60%, individuals do not pay.

5, work-related injury insurance units pay 2%, individuals do not pay.

Take the monthly salary of 2000 yuan as an example:

1. Endowment insurance: 2000*20%=400 for companies and 2000*8%= 160 for individuals.

2. Unemployment insurance: 2000*2%=40 for companies and 2000* 1%=20 for individuals.

3. Work-related injury insurance: company 2000*2%=40, individual 0.

4. Maternity insurance: company 2000*0.6%= 12, individual 0.

5. Medical insurance: company 2000* 12%=240, individual 2000*2%=40.

6. To sum up: how much does the social security company pay = 400+40+ 12+240 = 732.

How much does the social security individual pay = 160+20+40=220.

The proportion of social security contributions consists of individual contributions and unit contributions. The provisions of social security contributions vary from region to region, and the base is the total wages. Because the payment base and compensation base of the five major social insurance types, such as pension, work injury, medical care, maternity and unemployment, are all linked to the average salary of employees in the previous year.

Therefore, the increase of the average wage level will bring about the adjustment of various social insurance types. Because the per capita income varies from place to place, the proportion of provinces and cities is also different.

Extended data:

2065438+On June 24, 2005, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC) presided over the the State Council executive meeting to deploy and promote the "internet plus" action and promote the formation of new kinetic energy for economic development; Decided to reduce the industrial injury and maternity insurance rates to further reduce the burden on enterprises; Determine the establishment of China Insurance Investment Fund to better serve the real economy with financial innovation; The Amendment (Draft) of People's Republic of China (PRC) Commercial Bank Law was passed.

Appropriately reducing the social insurance premium rate is an important measure to reduce the burden on enterprises, which is conducive to steady growth and promoting employment. The meeting decided to reduce the average rate of work-related injury insurance from 1% to 0.75%, refine the benchmark rate level according to the degree of industry risk, and appropriately increase or decrease the rate for units (enterprises) according to the incidence of work-related injuries.

Reduce the maternity insurance rate from no more than 1% to no more than 0.5%; Where the industrial injury insurance and maternity insurance funds exceed the reasonable stock, the rates shall be reduced. The implementation of the above policies is expected to reduce the burden on enterprises by about 27 billion yuan every year. In 20 15, the social insurance premium rate was appropriately reduced, and with the approval of the State Council, the unemployment insurance premium rate was uniformly reduced from 3% to 2%.

From May 20 1 June1day, the provinces (autonomous regions and municipalities) where the unit contribution rate of the basic old-age insurance for enterprise employees exceeds 20% will reduce the unit contribution rate to 20%; For provinces (autonomous regions and municipalities) where the unit contribution ratio is 20% and the accumulated balance of the basic old-age insurance fund for enterprise employees at the end of 20 15 can be paid for more than 9 months, the unit contribution ratio can be reduced to 19% by stages, and the period of reducing the rate is temporarily implemented for two years.

The specific plan is determined by the provinces (autonomous regions and municipalities). From May 20 16 1 day, the total unemployment insurance rate can be reduced to 1% to 1.5% in stages on the basis that it has been reduced in 20 15 years, in which the individual rate does not exceed 0.5.

Baidu Encyclopedia _ Social Security Payment